Research On The Taxation Agency's Full Responsibility For Collecting Social Insurance Premiums

The collection and management of social insurance premiums is the prerequisite and basis for the operation of the social insurance system,and the choice of collection agencies and collection models is a key link in the design of the social insurance system.The central reform document specifies that the five social insurance premiums are collected uniformly by the tax authorities.From the perspective of reform-tendency,the unified collection here means that the tax authorities are fully responsible for the collection of various social insurance premiums.However,the central government has not clarified the specific model of "tax agencies being fully responsible for collecting social insurance premiums",which has led to the differentiation of reform measures in various regions,and even caused the collection of social insurance premiums in our country to fall into the adverse situation of fragmentation,and runs counter to the goal of reform of unified social insurance premium collection model.Thus,it is necessary to combine the tax background of the tax authority with full responsibility for collecting social insurance premiums,so as to clarify and unify the concept requirement of “the tax authorities being fully responsible for collecting social insurance premiums”,with the help of specific models appeared in practice including “social insurance agency full responsibility”,“tax authority full responsibility” and “mixed collection of social insurance agency and tax authority”.In addition,although the reform clearly stipulates specific goals,the reform timetable and roadmap have been changing,which is not only related to specific reform resistance in practice,but also to incomplete implementation of the transfer of departmental responsibilities in law,partial construction of the administrative assistance mechanism,and suspended adjustment of the system,and the administrative assistance mechanism has not been established.It has to do with the adjustment of the system.The reform of the social insurance premium collection system is not only the conversion of the subject of collection,but also the adjustment of the collection power between the social insurance agency and the tax authority.In concept,first of all,we should consider what kind of power should be allocated to tax authorities to match their responsibilities from the perspective of proper function.Second,we should consider whether the power adjustment is compatible with the social insurance system.Finally,we must consider the dual realization of the goals of strengthened collection and rights protection after the adjustment.Specifically,the power of registration,declaration,verification,collection of income,collection of debts,and investigation and handling of illegal acts should be transferred from the handling agency to the tax authority.The reform stripped the function of social insurance agency's premium collection,but it does not mean that the social insurance agency has no effect on the collection of social insurance premiums,but only changes from "leading" to "assistant" role.From a practical point of view,it is reasonable for social insurance agencies to provide administrative assistance to tax authorities.From the theory of the integration of administrative power and the principle of administrative efficiency,it is legitimate for social insurance agencies to assist in collecting social insurance premiums.However,the social insurance agency assisting tax authorities in collecting social insurance premiums faces the dilemma of insufficient legal basis.In this regard,we should first clarify the specific circumstances and contents of the social insurance agency's assistance in collecting social insurance premiums,so as to provide guidance for the subsequent legal construction.The reform policy can only be legalized,regulated and operable under the condition that it is implemented into specific legal provisions and clearly defined as specific powers and obligations.The realization of the social insurance premium collection system reform requires the revision of the existing laws and regulations.The central level must clarify the main status of the tax authorities for uniform collection of social insurance premiums in the "Social Insurance Law" and other regulations and also empower the tax authorities with collection power in their functions.On the other hand,the local government should transfer the power to collect social insurance premiums according to local conditions.In addition,the mechanism for handling disputes over the collection of social insurance premiums should also be adjusted accordingly.The administrative reconsideration agency has changed from the social insurance administration department to a higher-level taxation agency,and the scope of the taxation authority for administrative litigation review has expanded accordingly.From the perspective of administrative responsibility,based on the direct correlation between social insurance premiums and social insurance benefits,if tax authorities fail to perform their collection duties according to law,they may face legal liability for administrative sanctions,administrative penalties,and administrative compensation.